Click on the links below for definitions of the classifications that may appear on your excise tax return. Use these definitions to determine the classification(s) under which you need to report business income. If you conduct multiple activities, it may be necessary to report under several B&O tax classifications.

For assistance in determining the correct classification(s) for your business, or if you have received a return that does not have the classification(s) you need, contact us.

• Business and occupation (B&O) tax
• Sales and use tax
• Lodging, state public utility, and other taxes